Analisis Penerapan Akuntansi Pada SMP Juara Kota Pekanbaru

Porelleci, Daree (2019) Analisis Penerapan Akuntansi Pada SMP Juara Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the application of accounting in Pekanbaru City Junior High School with generally accepted accounting principles. The benefits of this research are expected to be able to contribute to the thinking of the school as an input for improvement and improvement of the shortcomings of the school towards financial management. Data collection techniques used were interviews and documentation. To examine the problems raised in the research at the café business in Pekanbaru, the authors conducted data analysis using descriptive methods, namely the method by collecting data, grouped and then arranged so that it can be examined based on relevant theories related to the problems discussed for conclusions then presented. in the form of a thesis. Based on the results of research and discussion that SMP Pekanbaru City Champion began recording financial statements by recording receipts and expenses into the cash diary, then transferred to the monthly recap record and preparing financial statements. Financial reports prepared or presented by SMP Pekanbaru City Champion are only financial statements of balance sheets and income statements. In recording fixed assets SMP Pekanbaru City Champion has calculated assets with the inclusion of accumulated depreciation so that fixed assets have shown the actual value.

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